No.
Nama Akun Debit Kredit
Akun
11101 Cash In Bank 65,474,325
11102 Petty Cash 5,000,000
11103 Marketable Securities 45,000,000
11201 Account Receivable 126,523,000
11202 Allowance for doubtful debt 5,060,920
11203 Other receivable 4,000,000
11310 Merchandise Inventory 109,300,000
11320 Office supplies 5,135,000
11410 Value Added Tax - IN (VAT In) 5,970,200
11420 Prepaid Income Tax 28,526,000
13100 Land 175,000,000
13210 Building at cost 960,000,000
13220 Accum. Dep. - Building 188,000,000
13310 Office Equipment at Cost 441,600,000
13320 Accum Dep. - Office Equipment 202,400,000
13410 Vehicle at Cost 93,000,000
13420 Accum. Dep. - Vehicle 66,650,000
21110 Account Payable 162,800,000
21120 Insurance Liability 2,189,082
21130 Wages & salaries Payable 17,343,750
21140 Electricity, Telp. & water payable
21150 Dividend Payable
21160 Value Added Tax - IN (VAT out) 9,950,300
21170 Income Tax Payable 281,250
21199 Other Current Liabilities
22100 Bank Loans 152,741,537
31100 Common Stock 500,000,000
36000 Retained Earning 662,857,417
37000 Dividend
38000 Income Summary
39999 Historical Balancing
41100 Sales of Merchandise 1,094,541,000
41110 Sales Discount 11,181,200
41120 Sales Return 15,744,000
42000 Service Income 21,270,000
51000 Cost of Good Sold 656,724,600
52000 Purchases Discount 23,635,300
53000 Freght In 17,905,900
61100 Wages & Salaries Expenses 57,750,000
61200 uncollectible Account 2,686,250
61300 Advertising Expenses 2,916,000
61400 Depreciation Expense - Vehicle 17,050,000
61401 Wages & Salaries Expenses 136,125,000
62100 Electricity, Telp. & water expenses 19,800,000
62300 Maintenance expenses 814,000
62400 Newspaper & tabloid Expenses 1,925,000
62500 Supplies Expenses 3,930,000
62600 Income Tax Expense
62700 Depreciation Exp - Building 44,000,000
62800 Depreciation Exp - Equipment 50,600,000
62999 Other General & Adm Expenses 475,000
81100 Interest Revenue 3,434,000
81200 Dividend Revenue 5,500,000
81999 Other revenue
91000 Bank charge 331,000
91100 Interest Expenses 13,843,081
91999 Other Expenses 325,000
AMMOUNT 3,118,654,556 3,118,654,556
PT HIDRO GAS
INVENTORY CARD
NAME : TG 3 KG
( In Rupiah ) METODE : FIFO
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
DES 1 SALDO 400 145,000 58,000,000
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
NAME :
( In Rupiah ) METODE :
INVOICE IN OUT BALANCE
DATE DESCRIPTION
NO UNIT PRICE TOTAL UNIT PRICE TOTAL UNIT PRICE TOTAL
SUBSIDIARY LEDGER-ACCOUNT RECEIVABLE
(In Rupiah)
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
SUBSIDIARY LEDGER-ACCOUNT PAYABLE
(In Rupiah)
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
Nama : Kode :
Balance
Date Description Ref Debit Credit
Debit Credit
CASH PAYMENT JOURNAL
( In Rupiah )
DEBIT CREDIT
DOC. CHECK OTHERS OTHERS
DATE DESCRIPTION ACCOUNT CASH IN
NO. NO.
PAYABLE ACCOUNT ACC NO. TOTAL BANK ACCOUNT ACC NO. TOTAL
TOTAL …………………
ACCOUNT NUMBER………………….
REKAPITULASI
ACCOUNT ACCOUNTS
Debit Credit
S NO. NO
AMMOUNT AMMOUNT
CASH RECEIPT JOURNAL
( In Rupiah )
DEBIT CREDIT
OTHERS OTHERS
DATE Doc. NO DESCRIPTION ACCOUNT
CASH IN BANK ACCOUNT
ACCOUNTS NO TOTAL RECEIVABLE ACCOUNT TOTAL
NO
TOTAL …………………
ACCOUNT NUMBER………………….
REKAPITULASI
ACCOUNTS NO. Debit ACCOUNT NO. Credit
AMMOUNT AMMOUNT
SALES JOURNAL
( In Rupiah )
DEBIT CREDIT
INVOICE
DATE DESCRIPTION OTHERS ACCOUNT OTHERS PPN
NO
Acc. No. TOTAL RECEIVABLE Account Acc. No. TOTAL COLLECTED
AMMOUNT ……………
ACCOUNT NUMBER…………….
REKAPITULASI
ACCOUNTS NO. Debit ACCOUNTS NO Credit
AMMOUNT AMMOUNT
PURCHASE JOURNAL
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION OTHERS ACCOUNT
PPN PAID
ACCOUNTS ACC. NO TOTAL PAYABLE
AMMOUNT…………….
ACCOUNT NUMBER ……………
REKAPITULASI
ACCOUNTS ACCOUNTS
Debit Credit
NO. NO
AMMOUNT
PETTY CASH
( In Rupiah )
DEBIT CREDIT
DATE INVOICE NO DESCRIPTION
ACCOUNT ACC. NO. TOTAL PETTY CASH
TOTAL …………………………….
NOMOR AKUN.......................
REKAPITULASI
ACC. NO. Debit Credit
TOTAL
GENERAL JOURNAL
( In Rupiah )
Pos
DATE Evidence No. DESCRIPTION Debit Credit
Ref
TOTAL
REKAPITULASI
ACCOUNTS
Debit ACCOUNT NO. Credit
NO.
AMMOUNT AMMOUNT
PT HIDRO GAS
LEDGER
TOTAL
PT HIDRO GAS
ADJUSTING JOURNAL ENTRY
( In Rupiah )
Evidence Pos
DATE DESCRIPTION Debit Credit
No. Ref
TOTAL
PT HIDRO GAS
WORKSHEET
( In Rupiah )
ACC NERACA SALDO AJP NSD L/R NERACA
ACCOUNT NAME
NO. DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
11101 Cash In Bank
11102 Petty Cash
11103 Marketable Securities
11201 Account Receivable
11202 Allowance for doubtful debt
11203 Other receivable
11310 Merchandise Inventory
11320 Office supplies
11410 Value Added Tax - IN (VAT In)
11420 Prepaid Income Tax
13100 Land
13210 Building at cost
13220 Accum. Dep. - Building
13310 Office Equipment at Cost
13320 Accum Dep. - Office Equipment
13410 Vehicle at Cost
13420 Accum. Dep. - Vehicle
21110 Account Payable
21120 Insurance Liability
21130 Wages & salaries Payable
21140 Electricity, Telp. & water payable
21150 Dividend Payable
21160 Value Added Tax - IN (VAT out)
21170 Income Tax Payable
21199 Other Current Liabilities
22100 Bank Loans
31100 Common Stock
36000 Retained Earning
37000 Dividend
38000 Income Summary
39999 Historical Balancing
41100 Sales of Merchandise
41110 Sales Discount
41120 Sales Return
42000 Service Income
51000 Cost of Good Sold
52000 Purchases Discount
53000 Freght In
61100 Wages & Salaries Expenses
61200 uncollectible Account
61300 Advertising Expenses
61400 Depreciation Expense - Vehicle
61401 Wages & Salaries Expenses
62100 Electricity, Telp. & water expenses
62300 Maintenance expenses
62400 Newspaper & tabloid Expenses
62500 Supplies Expenses
62600 Income Tax Expense
62700 Depreciation Exp - Building
62800 Depreciation Exp - Equipment
62999 Other General & Adm Expenses
81100 Interest Revenue
81200 Dividend Revenue
81999 Other revenue
91000 Bank charge
91100 Interest Expenses
91999 Other Expenses
9-1200 Late Fees Paid
9-1300 Interest Expenses
TOTAL